Janice Miller operates a sole proprietorship business that sells camping equipment. On January 1, 2019. Miller has agreed to transfer her assets and liabilities to a partnership that will operate The Camping Company. Miller will own a two-thirds interest in the capital of the partnership. The agreed upon values of assets and liabilities to be transferred are as follows. Accounts receivable of $57,000 (of which approximately $8,000 is estimated to be uncollectible) Merchandise inventory. $97.000 Furniture and fixtures, $67,000 Accounts payable, $39,000 Heterences Record the receipt of the assets and liabilities by the partnership of a general journal. View transaction list Journal entry worksheet Record the receipt of the assets and liabilities by the partnership. Note: Enter debts before credits